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All Journal Jurnal Akuntansi Kompetif Jurnal Locus Penelitian dan Pengabdian Maritime Park: Journal Of Maritime Technology and Socienty Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Ilmiah Pendidikan dan Keislaman El Midad: Jurnal Jurusan PGMI
Melati, Indah
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Religion Aerospace Engineering Automotive Engineering Civil Engineering, Building, Construction & Architecture Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Industrial & Manufacturing Engineering Mathematics Mechanical Engineering Social Sciences Other

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ANALYSIS OF THE EFFECTIVENESS OF THE INTERNAL CONTROL SYSTEM OVER INVENTORY MANAGEMENT IN MEDIUM-SIZED COMPANIES Adi, Ananta; Melati, Indah
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 7 No 2 (2023): Edisi Mei - Agustus 2023
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v7i2.3061

Abstract

This reserach aims to analyze and provide recommendations for improving the effectiveness of the internal control system in inventory management at PT TMT. PT TMT is a medium-sized manufacturing company specializing in elevators and escalators, where inventory serves as the main source of revenue for the company. Having a good internal control is crucial to influence PT TMT's business operations and mitigate existing risks. However, as a medium-sized company, PT TMT faces limitations in resources, infrastructure, and income, which can hinder the implementation of an effective internal control system. This research adopts a qualitative approach that refers to the COSO framework. Data collection techniques include interviews, direct observations, and analysis of PT TMT's Standard Operating Procedures (SOP) documents. Based on the research findings, it was found that PT TMT still has weaknesses in internal control related to the five components of the COSO internal control framework. This study is expected to provide accurate information regarding the internal control condition at PT TMT and offer recommendations to improve the weaknesses in the company's internal control.
INTERNAL CONTROL AND RISK MANAGEMENT ANALYSIS IN PROPERTY BROKERAGE COMPANIES Handoko, Jessica; Melati, Indah
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 7 No 2 (2023): Edisi Mei - Agustus 2023
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v7i2.3099

Abstract

This study aims to analyze and provide recommendations for increasing the effectiveness of internal control and risk management at PT XYZ. PT XYZ is a medium-sized company engaged in property brokerage. This case study describes the implementation of internal control and risk management at PT XYZ with an analysis based on COSO internal control and COSO ERM. This research uses a qualitative descriptive method with interviews and direct observation as a data collection technique. With this research, it is expected to provide suggestions for improvements related to internal control and risk management.
Evaluation of Internal Control System Over the Inventory Cycle in a Distribution Company (Case Study at PT. XYZ) Mubarak, Fadhel; Melati, Indah
Jurnal Locus Penelitian dan Pengabdian Vol. 4 No. 6 (2025): JURNAL LOCUS: Penelitian & Pengabdian
Publisher : Riviera Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58344/locus.v4i6.4293

Abstract

Effective inventory management is crucial in the distribution industry, as inventory levels and conditions directly affect the overall efficiency, continuity, and effectiveness of an organization's activities. This study aims to critically explore the implementation of internal control over the inventory cycle at PT. XYZ, a multinational distribution company, uses the Internal Control–Integrated Framework of the Committee of Sponsoring Organizations of the Treadway Commission (COSO). This research is motivated by the findings of an internal audit conducted in 2023, which identified several areas that need improvement, including stock shortages, management of obsolete goods, loss of inventory, and recording mismatches. Through a qualitative case study approach, this study examines the extent to which a company's internal control practices are in line with the five core components of COSO: control environment, risk assessment, control activities, information and communication, and monitoring. The results show that although internal control mechanisms have been implemented, improvements are still needed, especially in the implementation of separation of duties, automation of the inventory recording process, and strengthening the control environment through better company policies. This study provides strategic recommendations to strengthen the internal control framework at PT. XYZ as well as providing relevant insights for other entities in the distribution sector that want to optimize inventory control systems and mitigate operational risks.
Stiffened Plate Analysis by Considering the Effect of Uniaxial Load on FPSO Vessels Melati, Indah; Putri, Nur Fatima Dwi; Husain, Firman; Alie, Muhammad Zubair Muis
Maritime Park: Journal of Maritime Technology and Society Volume 2, Issue 3, 2023
Publisher : Department of Ocean Engineering, Faculty of Engineering, Hasanuddin University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62012/mp.v2i3.30129

Abstract

Abstract: Plates are a very important part of shipbuilding and offshore structures. The reinforced plate is used to withstand loads acting in the axial and bending directions. The structure of the deck or bottom plate exhibits buckling or yielding behavior. Thus, it is very important to analyze the ultimate bearing capacity of a plate structure subjected to compressive loads for safe ship structure design. The material configuration used is the most important aspect in the FPSO structure design criteria. Plates and stiffened plates experience local buckling due to the external load when the hull girder collapsed. The objective of the present study is to analyze the effect of flange and web thickness to the ultimate strength on the FPSO in terms of plate deformation located of the bottom and deck area under compression stages. In this study, the attached plate thickness is varied according to FPSO data and BKI Rule. The stiffened plates element located at the bottom and deck area are modelled by Tee-Bar and Angle-Bar element. The simply supported condition is applied to the model and the anon-liniear Finite Element Method is used for the analysis. The result obtained by NLFEM shows that under tension and compression, the stiffened plate of Tee-Bar model, the deformations are 1,75 mm and 1,8 mm respectively. While for Angle-Bar model the deformation are 12,4 mm and 13 mm under compressing respectively.
ANALISIS PENGARUH ASURANSI SYARIAH, OBLIGASI SYARIAH/SUKUK, SAHAM SYARIAH, DAN REKSADANA SYARIAH TERHADAP PERTUMBUHAN EKONOMI INDONESIA (2013-2020) Melati, Indah; Nurcahya, Yulida Army
Jurnal Akuntansi Kompetif Vol. 5 No. 1 (2022): Pengelolaan Keuangan Sektor Publik dan Privat di Masa Pandemi: Tantangan dan In
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v5i1.782

Abstract

Penelitian ini bermaksud untuk menguji pengaruh Asuransi Syariah, Obligasi atau Sukuk Syariah, Saham Syariah, dan Reksa Dana Syariah terhadap pertumbuhan ekonomi nasional di Indonesia yang dihitung dari Produk Domestik Bruto. Penelitian ini menggunakan metode desain kuantitatif dengan jenis data sekunder untuk periode triwulanan dari tahun 2013 sampai dengan tahun 2020. Metode analisis yang digunakan adalah analisis regresi linier berganda, uji asumsi klasik dan uji hipotesis. Penelitian ini menemukan bahwa variabel bebas asuransi syariah secara parsial maupun individual berpengaruh positif terhadap pertumbuhan ekonomi Indonesia tahun 2013-2020. Dan variabel independen lainnya yaitu sukuk, saham syariah, dan reksa dana syariah secara individual tidak berpengaruh terhadap pertumbuhan ekonomi Indonesia tahun 2013-2020. Sedangkan secara simultan variabel asuransi syariah, sukuk, saham syariah, dan reksa dana syariah memiliki pengaruh terhadap pertumbuhan ekonomi di Indonesia tahun 2013-2020.
PENGARUH PEMBIAYAAN MUSYARAKAH DAN PEMBIAYAAN MURABAHAH TERHADAP RENTABILITAS BANK PEMBIAYAAN RAKYAT SYARIAH (BPRS) DI INDONESIA TAHUN 2017-2021 Melati, Indah; Iswanaji, Chaidir; Nurcahya, Yulida Army
Jurnal Akuntansi Kompetif Vol. 6 No. 2 (2023): Audit, Pengendalian Internal, dan Kinerja Keuangan di Sektor Publik dan Privat
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v6i2.1289

Abstract

Tujuan dari penelitian ini adalah untuk menguji ada atau tidaknya pengaruh yang signifikan yang ditimbulkan oleh pembiayaan musyarakah dan pembiayaan murabahah terhadap profitabilitas atau rasio keuntungan yang diperoleh dari pengembalian aset Bank Pembiayaan Rakyat Syariah di Indonesia periode tahun 2017 sampai dengan tahun 2021. variabel pembiayaan musyarakah dan pembiayaan murabahah, dan variabel terikatnya adalah rasio profitabilitas yang dinilai dengan return on asset. Penelitian ini menggunakan metode analisis regresi deskriptif, dengan alat analisis statistik linier berganda yang diolah menggunakan aplikasi SPSS versi 25. Hasil pengujian diketahui bahwa pembiayaan musyarakah secara parsial berpengaruh negatif signifikan terhadap profitabilitas BPRS dan pembiayaan murabahah berpengaruh positif signifikan terhadap profitabilitas BPRS. Secara simultan pembiayaan musyarakah dan pembiayaan murabahah berpengaruh positif signifikan terhadap profitabilitas BPRS.
TIPS DAN TRIK PENULISAN JURNAL DAN PUBLIKASI TERINDEKS SINTA 6 Aisyah, Aisyah; Hayadi, Bambang Hermawan; Masriah, Masriah; Melati, Indah; Masruroh, Imas
Jurnal Ilmiah Pendidikan dan Keislaman Vol. 6 No. 1 (2026): Jurnal Ilmiah Pendidikan dan Keislaman
Publisher : STAI Darul Qalam Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55883/jipkis.v6i1.209

Abstract

Scientific publications are one of the important indicators in the development of science and academic quality in higher education. In Indonesia, the indexation of national journals is managed through the Science and Technology Index (SINTA) system which classifies journals based on their quality, one of which is SINTA 6-indexed journals. For students and novice researchers, publication in the SINTA 6 journal is often the first step in building an academic track record. However, many authors have difficulty writing scientific articles that meet the standards of journal publications. This study aims to examine various tips and tricks in writing journal articles and publication strategies in journals indexed by SINTA 6. The research method used is a literature study by analyzing various academic sources related to scientific writing and journal publications. The results of the study show that the success of scientific article publication is influenced by several main factors, namely the selection of relevant research topics, the preparation of a systematic article structure, the use of good academic language, and the proper management of references. In addition, the selection of journals that are in accordance with the scope of research and the author's ability to respond to reviewers' comments is also an important factor in the publication process. By understanding these various tips and tricks, the author is expected to be able to improve the quality of scientific articles and increase publication opportunities in SINTA 6 indexed journals.
BEYOND DATA AND TECHNOLOGY: A PHILOSOPHICAL INQUIRY INTO DIGITAL AND DATA-DRIVEN EDUCATIONAL MANAGEMENT Suheri, Suheri; Nuryati, Nuryati; Ardabili, Debi Yusuf; Sri Nuraida, Sri Nuraida; Melati, Indah
El Midad Vol. 18 No. 1 (2026): El-Midad: Jurnal Jurusan PGMI
Publisher : Universitas Islam Negeri Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20414/elmidad.v18i2.14716

Abstract

The growing reliance on digital technologies and data analytics has transformed educational management practices worldwide, positioning data-driven decision-making as a dominant managerial paradigm. While these approaches promise efficiency, transparency, and accountability, they are often grounded in technocratic and positivistic assumptions that treat data as objective, value-neutral representations of educational reality. This study aims to critically examine digital and data-driven educational management through the lens of the philosophy of science, moving beyond instrumental perspectives toward a more reflective and humanistic understanding. Employing a qualitative conceptual research design, this study conducts a critical literature analysis using an integrative philosophical framework encompassing epistemological, ontological, and axiological dimensions. The analysis reveals three key findings. First, data-driven educational management is predominantly shaped by positivistic epistemologies that privilege quantifiable indicators over contextual and professional knowledge. Second, digital management systems actively reconfigure educational reality by shaping institutional practices, governance structures, and definitions of success. Third, efficiency-oriented rationalities often overshadow ethical considerations, raising concerns about justice, responsibility, and educational values. The study contributes a novel integrative framework that positions philosophy of science as a foundational lens for understanding and guiding digital educational management. By reframing data and technology as reflective tools rather than authoritative ends, the study offers a conceptual basis for developing digital and data-driven educational management that is efficient yet ethically grounded, context-sensitive, and aligned with the broader purposes of Education.
Co-Authors Adi, Ananta Aisyah Aisyah Ardabili, Debi Yusuf Chaidir Iswanaji Firman Husain Handoko, Jessica Hayadi, Bambang Hermawan masriah masriah, masriah Masruroh, Imas Mubarak, Fadhel Muhammad Zubair Muis Alie Nuryati Nuryati Putri, Nur Fatima Dwi Sri Nuraida, Sri Nuraida Suheri Yulida Army Nurcahya